Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments /

This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It also covers recent developments in selected OECD countries.

Manylion Llyfryddiaeth
Prif Awdur: Zee, Howell
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 2005.
Cyfres:IMF Working Papers; Working Paper ; No. 2005/087
Mynediad Ar-lein:Full text available on IMF
Disgrifiad
Crynodeb:This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It also covers recent developments in selected OECD countries.
Disgrifiad o'r Eitem:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
Disgrifiad Corfforoll:1 online resource (58 pages)
Fformat:Mode of access: Internet
ISSN:1018-5941
Mynediad:Electronic access restricted to authorized BRAC University faculty, staff and students